Wiga : Jurnal Penelitian Ilmu Ekonomi 2023-05-10T14:55:06+07:00 Imam Abrori [email protected] Open Journal Systems <p>Wiga : Jurnal Penelitian Ilmu Ekonomi or Wiga : Economic Sciences Research Journal, covering aspects relating to Economics in both the latest applications and theories, under the auspices of the Institut Teknologi dan Bisnis Widya Gama Lumajang, Lumajang, East Java, Indonesia. Published twice a year, in March and September. <a href="">ISSN 2088-0944 (Print) </a>and <a href="">ISSN 2549-5992 (Online).</a><br /><br />The development of economics currently has a significant impact both in theory, practice, and the latest economic development. Wiga : Jurnal Penelitian Ilmu Ekonomi is intended as a forum for publishing scientific articles in the field of science: Economics, Accounting, Banking, Taxation, Management, Marketing, etc.,<br /><br />Since 2019, "Wiga : Jurnal Penelitian Ilmu Ekonomi", has been registered in the Indonesian Institute of Accountants: Educators' Accountant Compartment. Achievement on "Wiga : Jurnal Penelitian Ilmu Ekonomi" in 2019, at grade 4, Based on the Decree of the Director-General of Research and Technology Strengthening Ministry of Research, Technology and Higher Education Number 10/E/KPT/2019 valid from Vol. 7 No. 1 (2017) to Vol. 2 No. 2 (2021) and at grade 3, Based on the Decree of the Director-General of Research and Technology Strengthening Ministry of Research, Technology and Higher Education Number 36 / E / KPT / 2019 valid from Vol. 9 No. 2 (2019) to Vol 14. No. 1 (2024)</p> The Effects of Profitability, Liquidity, Leverage, and the Pandemic on Financial Distress 2023-02-06T12:22:57+07:00 Ditio Adi Surya Wijaya Hadi [email protected] Muhammad Miqdad [email protected] Siti Maria Wardayati [email protected] <p>This study was conducted to obtain empirical evidence on the effect of profitability, liquidity, leverage, and the COVID-19 pandemic on financial distress. This study refers to the object of research in the form of cyclical consumer sector companies listed on the Indonesian stock exchange from 2018 to 2020. The sample used in this study amounted to 35 companies with predetermined sample criteria. The analytical method used in this study is multiple linear regression analysis using the SPSS version 25 application. In this study, it was found that profitability and pandemic have an effect on financial distress, while liquidity and leverage have no effect on financial distress conditions. The results of this study are expected to be useful for interested parties to find out things that have an impact on financial distress.</p> 2023-03-01T00:00:00+07:00 Copyright (c) 2023 Ditio Adi Surya Wijaya Hadi, Muhammad Miqdad, Siti Maria Wardayati HR Capability of Village Government Devices in Improving Public Services 2023-02-03T20:29:37+07:00 Mimin Yatminiwati [email protected] Marsuhin Marsuhin [email protected] Emmy Ermawati [email protected] <p>The purpose of this study was to determine the ability of the village government apparatus to mobilize human resources for public services in Jatisari village, Tempeh sub-district, and Lumajang district. The problem of this research is how the human resources of the village government are capable of providing public services in Jatisari village, Tempeh sub-district, and Lumajang district. This research method is descriptive and qualitative, looking for data related to the results of the performance of village government officials through direct interviews with the community in Jatisari village, Tempeh sub-district, and Lumajang district. In addition, researchers also collected data from print and electronic media related to the analysis of the human resource capabilities of village government officials in Jatisari village, Tempeh sub-district, and Lumajang district. The results of the study show that the technical skills of the Jatisari village government apparatus carry out their duties using techniques and supporting tools and procedures that are in accordance with the capabilities of a village government apparatus through the Internet. Human skills (human abilities) of the Jatisari village government apparatus motivate each other in carrying out tasks between devices that are carried out fairly and without regard for social status.Improving the ability of the Jatisari village government apparatus to carry out village government administration tasks includes: a) fostering employee discipline; b) education and training; c) work motivation; and d) career development.</p> 2023-03-01T00:00:00+07:00 Copyright (c) 2023 Mimin Yatminiwati, Marsuhin, Emmy Ermawati Organizational Culture As A Moderation Of Influence Of Professional Commitment And Moral Reasoning On Independent Auditors' Ethical Decisions 2023-02-03T21:03:39+07:00 Gede Mandirta Tama [email protected] Gerianta Wirawan Yasa [email protected] I Wayan Ramantha [email protected] Ni Ketut Rasmini [email protected] <p>This study aims to provide empirical evidence regarding the effect of professional commitment and moral reasoning on ethical decisions and the ability of organizational culture to moderate the effect of professional attention and moral reasoning on ethical decisions. The population of this study was independent auditors of the capital market at KAPs in the East Java and West Java Regions who were actively registered with the OJK. The sampling method used the total sampling technique and obtained a sample of 59 people. The data analysis technique used is the PLS model. The results showed that professional attention has a positive effect on ethical decisions, moral reasoning has a positive effect on ethical decisions, organizational culture strengthens the effect of positive professional attention on ethical decisions, and organizational culture strengthens the effect of positive moral reasoning on ethical decisions.</p> 2023-03-01T00:00:00+07:00 Copyright (c) 2023 Gede Mandirta Tama, Gerianta Wirawan Yasa, I Wayan Ramantha, Ni Ketut Rasmini Effect of Profitability, Capital Intensity, Leverage, Sales Growth, and Company Size on Tax Avoidance 2023-02-07T12:56:56+07:00 Endah Fitri Ana Rahayu [email protected] Siti Nurlaela [email protected] Sari Kurniati [email protected] <p>This research was conducted to test and analyze the effect of profitability, capital intensity, leverage, sales growth, and company size on tax avoidance. The data source used is secondary data obtained from the financial reports of mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The population of this study is mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. Sampling using purposive sampling method and obtained samples used in this study amounted to 18 companies. The data analysis technique used multiple linear regression analysis which was processed with SPSS version 25. The results showed that leverage and sales growth had an effect on tax avoidance. While profitability, capital intensity, and firm size have no effect on tax avoidance.</p> 2023-03-01T00:00:00+07:00 Copyright (c) 2023 Endah Fitri Ana Rahayu, Siti Nurlaela, Sari Kurniati Evaluation of World University Rankings of Southeast Asia HEIs Image 2023-02-07T09:08:35+07:00 Muhammad Izharuddin [email protected] Faizal Susilo Hadi [email protected] Meirza Cahya Lestyorini [email protected] <p>Today's world university rankings have gained prominence in tandem with internationalization endeavors. However, the impact of empirical rankings on the HEI brand image has yet to be thoroughly explored. This research aims to assess the impact of university rankings, based on universal standards and comparable metrics, on brand image at local, national, regional, and international levels. Using data from SciVal and QS World University, we analyzed 47 HEIs in Southeast Asia over ten years through panel data regression. The results shows that HEI rankings affect the brand image of the international media, regional media, national media, and local media. Awards received and mass media in general also got impacted by HEI global ranking. It expands the literature on higher education, providing ranking readings on multi-level reputation articulations. World university rankings can be used as a strategy to increase regional reputation in Southeast Asia as well as internationally. Future research could broaden the scope of regional data and use various types of world university rankings. In addition, other impacts, such as international students, inbound and outbound faculty, joint research, and other international indicators, can be further investigated.</p> 2023-03-01T00:00:00+07:00 Copyright (c) 2023 Muhammad Izharuddin, Faizal Susilo Hadi, Meirza Cahya Lestyorini Does ESG Performance Affect Financial Performance? Evidence from Indonesia 2023-02-09T11:57:36+07:00 Azhar Nafis Ihsani [email protected] Sulaeman Rahman Nidar [email protected] Meinanda Kurniawan [email protected] <p>Economic, social, and environmental issues are currently becoming major worldwide issues. Geopolitical, social, and economic power streams have focused on ESG goals, encouraging companies, investors, and governments to apply them to every aspect of business. The current constraint is that Indonesian business stakeholders are still typically focused on short-term profits, which are intended to transform towards long-term sustainability. This study examines the effect of ESG performance on corporate financial performance. The primary analysis tool in this study uses panel data regression analysis with the Random Effect Regression Model. The sample was selected from 23 companies listed on the Indonesia Stock Exchange, with an observation period of 2018–2020. The results of this study indicate that the performance of ESG and its sub-dimensions has a positive effect on the financial performance of accounting-based companies as measured using ROA. However, on a market-based proxy with Tobin's Q, ESG performance and its sub-dimensions have not been able to influence the corporate financial performance. Some important reasons companies are involved in environmental, social, and governance activities are to create competitive advantage, reduce company risk, improve market performance, and enhance the company's sustainable development capabilities.</p> 2023-03-01T00:00:00+07:00 Copyright (c) 2023 Azharn Nafis Ihsani, Sulaeman Rahman Nidar, Meinanda Kurniawan Indonesia's Economic Impact of the Carbon Tax 2023-02-10T09:34:17+07:00 Dani Ramdani [email protected] <p>What is the impact of the adoption of the carbon tax on climate change, carbon dioxide emissions, and other impacts on the Indonesian economy? is the research question raised in this paper. This study is crucial because although the Indonesian economy hasn't fully recovered, the government has announced plans to impose additional taxes that will burden businesses and industries and may lead to an increase in unemployment as a result of layoffs. This study was inspired by a number of studies on climate change and carbon dioxide emissions that show that, by 2050, the world will become hotter and more people would die from breathing poor air as a result of rising carbon dioxide emissions. The author tries to determine what effect a carbon price might have on Indonesia's economy. Data on the adoption of carbon taxes in 15 countries that have already done so was gathered by the authors between 1990 and 2019. This study adopted a descriptive qualitative methodology. The implementation of carbon taxes in several countries such as Finland and Sweden has proven successful in reducing carbon emissions and does not have a negative impact on their country's economy.</p> 2023-03-01T00:00:00+07:00 Copyright (c) 2023 Dani Ramdani A Study of the Impact of PSAK 71 Implementation on Financial Performance and Capital Adequacy Ratio 2023-02-13T09:59:08+07:00 Veny Eka Maulidha [email protected] R. Wedi Rusmawan Kusumah [email protected] <p>This study intends to compare bank financial performance in terms of net income before and after applying PSAK 71 to CKPN in terms of bank credit, capital, and financial performance. This research employs quantitative data in the form of published bank financial statements and the bank's financial ratios to analyze the impact of the new PSAK 71. The results of this study show that PSAK 71 adoption has a favorable effect and that it can provide useful data for financial report users to estimate total, period, and future cash flow uncertainty. However, there are some adverse effects, such as a rise in CKPN and a decrease in KPPM (or Capital Adequacy Ratio). The CKPN will rise by up to 50%, while the KPPM will fall by 5%. Because the decrease of CKPN could have an impact on the Bank performance and there will be more risk to be managed by the Bank, it is crucial for the Bank to make solid preparations from the strategic viewpoint, technical, and operational side.</p> 2023-03-01T00:00:00+07:00 Copyright (c) 2023 Veny Eka Maulidha, R. Wedi Rusmawan Kusumah Entrepreneurship Learning Model Creates New Entrepreneurs “Merdeka Belajar Kampus Merdeka” in the University 2023-02-09T13:52:00+07:00 Suranto Suranto [email protected] Siti Nurlaela [email protected] Adcharina Pratiwi [email protected] <p>This study aims to develop a goodness of fit entrepreneurial learning model and test the found models. The benefit of this research is to develop an entrepreneurial learning model that is able to improve the business mental independence based on their talents. Methods of data collection were carried out through observation, questionnaires and literature study. The research object was UMS Industrial Engineering students. The data analysis method used is validity and reliability test, confirmatory analysis test, student test to see the difference before and after treatment to get entrepreneurial learning model. This development research uses one shot case study experiment with a quantitative approach. The students receive guidance, mentoring, counseling and empowerment in developing entrepreneurial learning models.</p> 2023-03-01T00:00:00+07:00 Copyright (c) 2023 Suranto, Siti Nurlaela, Adcharina Pratiwi Analysis Effect of Human Development Index (HDI), Regency/City Minimum Wage (UMK), Investment and Unemployment Rate on the Number of Poor People in Bali Province in 2012-2021 2023-02-07T11:02:58+07:00 Apriyanti Kusuma Dewi [email protected] Siti Fatimah Nurhayati [email protected] <p>This study aims to analyze the effect of the human development index (HDI), regency/city minimum wage (UMK), investment and unemployment rate on the number of poor people in Bali Province in 2012-2021. The analysis tool used is panel data regression. Panel data is a combination of time series and cross sections. Research data in the form of secondary data includes the human development index(HDI), regency/city minimum wage(UMK), investment, unemployment rate and the number of poor people obtained from the Central Statistics Agency (BPS). The results showed that the best model chosen was the fixed effect model (FEM). Based on the analysis of the FEM model, it shows that the human development index, the regency/city minimum wage affects the number of poor people in Bali province in 2012-2021. Meanwhile, investment variables and unemployment rate do not affect the number of poor people in Bali province. The coefficient of determination 0,9429 means that 94,29% of the variable variation in the number of poor people in Bali province can be explained by the variables of human development index (HDI), regency/city minimum wage (UMK), investment and unemployment rate. The remaining 5,71% is explained by other free variables that are not included in the model.</p> 2023-03-01T00:00:00+07:00 Copyright (c) 2023 Apriyanti Kusuma Dewi, Siti Fatimah Nurhayati The Effect of Profitability on Social Responsibility (CSR) in Indonesia: Environmental Performance as a Moderator 2023-02-13T13:30:59+07:00 Khusnik Hudzafidah [email protected] Umi Rahma Dhany [email protected] Ahmad Iskandar Rahmansyah [email protected] M. Saiful Bahri [email protected] <p>This article analyzes the effect of return on assets (ROA) and return on equity (ROE) on social responsibility disclosure with environmental performance as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX). The type of research used is quantitative by using smart PLS as statistical analysis. The sample in this study were issuers in the food and beverage sub-sector for the 2016-2020 period with a total of 11 companies using a purposive sampling method. The results of the study prove that there is a positive relationship between ROA and CSR disclosure, while return on equity has no significant effect on CSR disclosure. The environmental performance variable as a whole does not moderate CSR disclosure but has a positive effect on the dependent variable</p> 2023-03-01T00:00:00+07:00 Copyright (c) 2023 Khusnik Hudzafidah, Umi Rahma Dhany, iskandar ahmad iskandar rahmansyah Tawhid String Relation and Itsar Concept of Islamic Bank in Covid-19 Pandemic on Value Creation Perspective (Indonesia Evidence) 2023-03-27T10:58:35+07:00 Ahmad Badawi [email protected] Wiwik Utami [email protected] Augustina Kurniasih [email protected] Bambang Santoso Marsoem [email protected] <p>The current Covid-19 pandemic phenomenon that has shaken the world economy, including Indonesia, has caused social problems, including the increasing number of poor people. The purpose of this conceptual paper is to conduct a study related to the business model of Islamic banks, which is based on the Tawhid String Relations concept and is managed with the Itsar concept that can contribute to helping overcome social problems in alleviating poverty. The method used is the literature review. Social instruments, product innovation, and Islamic banking services are aimed at the benefit of the community. Also, the management of Islamic banks should be oriented towards managing Islamic banks to get Allah's pleasure, which is to provide benefits to the ummah.</p> <p>&nbsp;</p> 2023-03-01T00:00:00+07:00 Copyright (c) 2023 Ahmad Badawi, Wiwik Utami, Augustina Kurniasih, Bambang Santoso Marsoem The Influence of Islamic Ethical Behaviour and Customer Satisfaction on Customer Trust (A Survey on Islamic Boarding Students of Daarut Tauhiid Bandung) 2023-05-10T14:55:06+07:00 Sukma Nugraha [email protected] Agus Rahayu [email protected] Disman Disman [email protected] Lili Adi Wibowo [email protected] Khania Teresa Gunawan [email protected] <p>This study aims to analyze the influence and description of Islamic ethical behavior and customer satisfaction on customer trust at the Daarut Tauhiid Islamic Boarding School (PPM DT) students in Bandung. This study uses a descriptive and verification method with a quantitative approach. The research sample consisted of 200 respondents who were PPM DT students who had participated in the program for 1 year (PPM), 2 years (PPML) or less. The data was processed statistically with the Structural Equation Modeling (SEM) method. The results show that the variable Islamic ethical behavior has an indirect and significant effect on customer trust, customer satisfaction has a direct and significant effect on customer trust and Islamic ethical behavior has a direct and significant effect on customer satisfaction. These findings indicate that the application of good Islamic ethical behavior in student boarding schools will encourage customer trust through customer satisfaction for the students of the Daarut Tauhiid Islamic Boarding School Program in Bandung.</p> 2023-03-01T00:00:00+07:00 Copyright (c) 2023 Sukma Nugraha, Agus Rahayu, Disman Disman, Lili Adi Wibowo, Khania Teresa Gunawan